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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL ILMIAH MANAJEMEN & BISNIS JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Paedagoria : Jurnal Kajian, Penelitian dan Pengembangan Kependidikan Owner : Riset dan Jurnal Akuntansi Ensiklopedia Education Review International Journal of Religious and Cultural Studies SIASAT Journal JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Budapest International Research and Critics in Linguistics and Education Journal (Birle Journal) International Journal Reglement & Society (IJRS) Accounting and Business Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Kewarganegaraan Bisnis Net : Jurnal Ekonomi dan Bisnis Britain International of Humanities and Social Sciences (BIoHS) Journal Journal of Research in Social Science and Humanities EKONOMIKA45 International Journal of Humanities Education and Social Sciences Jurnal Akuntansi, Manajemen dan Bisnis Digital The International Conference on Education, Social Sciences and Technology (ICESST) International Journal of Scientific Multidisciplinary Research (IJSMR) Jurnal Manajemen Dan Akuntansi Medan International Journal of Economic, Technology and Social Sciences (Injects) International Journal of Society and Law Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Perpajakan
Ramadhan, Puja Rizqy
Universitas Pembangunan Panca Budi
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Konstruksi Pengelolaan Keuangan Desa Digital Perspektif Tradisi Minangkabau Raso Jo Pareso Puja Rizqy Ramadhan; Suwarno Suwarno; Shella Pratiwi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5778

Abstract

This study aims to reconstruct the discourse of digital-based village financial management based on the concept of raso jo pareso. This study uses primary data obtained from observations and interviews with informants. The research approach used is a qualitative method. The research paradigm consists of data collection procedures, data presentation, data reduction and drawing conclusions/verification. Based on the results of the study, it can be concluded that there has been a shift in cultural values ​​​​manifested in village financial management. The moral degradation that occurs and regulatory pressures that limit the scope of the actors involved in village financial management. Therefore, it is necessary to revitalize the values ​​​​of raso jo pareso in village financial management which are manifested as shared moral values ​​​​based on fear of God and shame and politeness towards fellow human beings. Thus, a village financial management order is created that upholds moral aspects to have an impact on improving the performance of village entities.
Construction of Digital Village Financial Management from The Perspective of Minangkabau Raso Jo Pareso Tradition Ramadhan, Puja Rizqy; Suwarno; Shella Pratiwi
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 5 No. 2 (2024): October 2024
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to reconstruct the discourse of digital-based village financial management based on the concept of raso jo pareso. This study uses primary data obtained from observations and interviews with informants. The research approach used is a qualitative method. The research paradigm consists of data collection procedures, data presentation, data reduction and drawing conclusions/verification. Based on the results of the study, it can be concluded that there has been a shift in cultural values ??manifested in village financial management. The moral degradation that occurs and regulatory pressures that limit the scope of the actors involved in village financial management. Therefore, it is necessary to revitalize the values ??of raso jo pareso in village financial management which are manifested as shared moral values ??based on fear of God and shame and politeness towards fellow human beings. Thus, a village financial management order is created that upholds moral aspects to have an impact on improving the performance of village entities.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA INSTANSI PEMERINTAH DI KABUPATEN NIAS UTARA Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk; Puja Rizqy Ramadhan; Jesika Dhea Viranda
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 8 No. 1 (2020): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v8i1.871

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi efektivitas Sistem Informasi Akuntansi (SIA). Faktor-faktor yang diuji meliputi kapabilitas pemakai, dukungan manajemen puncak dan pendidikan dan pelatihan. Efektivitas SIA merupakan variabel dependen penelitian, sedangkan kapabilitas pemakai, dukungan manajemen puncak dan pendidikan dan pelatihan merupakan variabel independen. Penelitian ini dilakukan pada pegawai yang bekerja menggunakan SIA di Sekretariat DPRD kabupaten Nias Utara, Dinas Pendidikan Kabupaten Nias Utara, dan Dinas Kependudukan dan Pencatatan Sipil (Disdukcapil) Kabupaten Nias Utara. Populasi penelitian berjumlah 35 orang. Teknik sampling menggunakan sampling jenuh. Jenis data yang digunakan adalah data primer. Data diperoleh dengan menggunakan kuesioner penelitian. Metode analisis data menggunakan metode analisis regresi linier berganda. Hasil analisis menunjukkan bahwa kapabilitas pemakai, dukungan manajemen puncak dan pendidikan dan pelatihan secara parsial berpengaruh positif dan signifikan terhadap efektivitas SIA. Kapabilitas pemakai merupakan variabel yang paling berpengaruh terhadap efektivitas SIA pada instansi pemerintah di Kabupaten Nias Utara
Analysis of Financial Management of Kembang Village in Simalungun Regency Ramadhan, Puja Rizqy
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 6 No. 1 (2025): Mei 2025
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/injects.v6i1.1297

Abstract

The objective of this study is to analyze how the local government, particularly the administration of Kembang Village, manages village funds and financial assets. This study employs a qualitative research approach. The research subjects include ten individuals: the Village Head, Village Secretary, Village Treasurer, Hamlet Head, Neighborhood/Community Unit Leaders (RT/RW), Community Leaders, and local community members. Data collection methods in this study consist of observations, interviews, and document analysis. The findings indicate that the Kembang Village government manages finances effectively, adhering to the principles of transparency and high community participation. Additionally, several factors hinder the management of village assets.
Accountability In The Management Of Mulio Rejo Village Funds Banjarnahor, Iman Cahyudi; Ramadhan, Puja Rizqy
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 1 (2026): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i1.9125

Abstract

This study aims to analyze the level of accountability of Village Fund Allocation (ADD) management in Mulyo Rejo Village with a focus on factors that influence transparency and community participation. Using a qualitative approach with a phenomenological method, data was collected through in-depth interviews with key informants (village head, village officials, and BPD members) and secondary document analysis from the village and sub-district governments. The results showed that only 45% of reporting documents met the Permendagri standards, there was a gap between the principle of stewardship (collective responsibility) and the practice in the field, where the centralization of decisions by the village head reduced community participation even though the Village Financial System (Siskeudes) improved village officials were not competent in its operation. This finding reinforces previous studies (Hendaris & Romli, 2021) on the importance of human resource capacity, while criticizing the findings of Dewi et al. (2021) who emphasized information technology. Policy implications include tiered training for village officials, implementation of transparent digital platforms, and participatory audits. This research contributes to the development of local wisdom-based accountability models by considering the unique characteristics of villages.
ANALISIS KONTRIBUSI PEMUNGUTAN PAJAK ALAT-ALAT BERAT DALAM MENINGKATKAN PENERIMAAN PAD DI PROVINSI SUMATERA UTARA Rizqy Ramadhan, Puja
JURNAL PERPAJAKAN Vol 7 No 2 (2025): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v7i2.4972

Abstract

This study aims to analyze the contribution of heavy equipments tax and to find out what is the obstacles and also the effect of the heavy equipment tax revenue of the locally-generated revenue of North Sumatra Province. The analysis method which is used in this study is descriptive data which supported by qualitative approach, that is method which is done by using tax collection system of Office assessment system and using the principle of regulerend function. The results of this study indicate the contribution of heavy equipment tax on revenue from the original region from 2012 to 2016 is still in the category of very less and there is a decline in 2013. The impact that resulted from the heavy equipment tax revenue to the development of public facilities in the province of North Sumatra is very less to contribute due to obstacles faced by the local government in the efforts of heavy equipment tax collection and misunderstanding in communication between local government and taxpayers.
Analysis of Village Financial Management Based on the Minister of Home Affairs Regulation No. 20 of 2018(Case Study in Bangun Rejo Village, Tanjung Morawa District) Syifani Ashira; Puja Rizqy Ramadhan
International Journal of Scientific Multidisciplinary Research Vol. 2 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsmr.v2i8.11207

Abstract

All activities including planning, implementation, administration, reporting and accountability of village funds are collectively referred to as village financial management. The purpose of this study was to determine how Bangun Rejo Village, Tanjung Morawa District, has implemented financial management in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018. The research methodology used is descriptive qualitative. Data collection techniques include documentation, interviews, and observations. The results of the study indicate that in general the procedures for financial management of Bangun Rejo Village are in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018
Efektivitas Standar Akuntansi Pemerintahan untuk Meningkatkan Sistem Pengendalian Internal RKA di Fakultas Kedokteran Gigi USU Meilany Angreni; Puja Rizqy Ramadhan; Galih Supraja
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10451

Abstract

The delay in preparing the RKA is due to the long bureaucratic process and suboptimal coordination between departments, Internal control is not optimal, so there is still the potential for recording errors, budgeting that is not on target, to the risk of discrepancies in financial reports, the use of information technology to support the integration of SAP with an effective RKA system is not optimal. The research method used is a descriptive method. The results of the study state that the Implementation of Government Accounting Standards (SAP) at the Faculty of Dentistry USU has been running quite well and has a positive influence on the effectiveness of the RKA internal control system. SAP helps strengthen transparency, accountability, and efficiency in the preparation and implementation of the faculty budget. The effectiveness of SAP implementation is still hampered by human resource factors, limitations of the financial information system, and the lack of periodic evaluation of the implementation of internal control. To improve the effectiveness of internal control, continuous training, integration of digital financial systems, and the commitment of faculty leaders in the comprehensive implementation of SAP are needed. Strengthening SAP and SPI, the Faculty of Dentistry USU can realize better, transparent, and accountable financial governance in accordance with the principles of good university governance.
Analisis Implementasi Penggunaan Aplikasi SIGNAL dalam Mendukung Kepatuhan Wajib Pajak Kendaraan Bermotor Provinsi Sumatera Utara Tarves Tanjugo Malau; Puja Rizqy Ramadhan; Irawan
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 1 (2025): Jurnal Manajemen dan Akuntansi Medan Januari 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i1.8631

Abstract

 Latar belakang: Penelitian ini bertujuan untuk menganalisis implementasi aplikasi SIGNAL dalam mendukung kepatuhan wajib pajak kendaraan bermotor di Provinsi Sumatera Utara dengan menggunakan kerangka Technology Acceptance Model (TAM). Metode penelitian: Metode yang digunakan adalah penelitian deskriptif kualitatif melalui wawancara mendalam semi-terstruktur terhadap enam informan yang merepresentasikan pengguna lintas kelompok (pemuda, perempuan, senior, dan masyarakat daerah 3T) serta pelaksana kebijakan dari pihak Samsat dan Bapenda Sumatera Utara Hasil penelitian: Hasil penelitian menunjukkan bahwa aplikasi SIGNAL dipersepsikan bermanfaat dan relatif mudah digunakan oleh pengguna kalangan muda dan perempuan, terutama dalam hal efisiensi waktu, kemudahan akses, dan pengurangan kebutuhan untuk datang langsung ke kantor Samsat. Perceived usefulness dan perceived ease of use tersebut mendorong sikap positif terhadap aplikasi dan meningkatkan motivasi kepatuhan pajak. Namun, penerimaan teknologi tidak bersifat homogen. Kelompok senior dan pengguna di daerah 3T menunjukkan sikap lebih skeptis akibat keterbatasan literasi digital, kualitas jaringan internet, serta kekhawatiran terhadap keandalan sistem. Dari perspektif pelaksana kebijakan, sosialisasi yang lebih masif, penguatan infrastruktur, dan peningkatan literasi digital dipandang sebagai prasyarat penting bagi optimalisasi pemanfaatan SIGNAL. Kesimpulan: Secara keseluruhan, penelitian ini menegaskan bahwa SIGNAL berpotensi menjadi instrumen strategis dalam mendorong kepatuhan wajib pajak kendaraan bermotor di Provinsi Sumatera Utara, namun efektivitasnya sangat bergantung pada kesiapan ekosistem sosial, teknologi, dan kelembagaan yang melingkupinya.
Village Financial Performance Analysis Using Effectiveness, Efficiency, Independence, And Growth Ratios In Dajan Peken Village, Tabanan Regency, 2022-2024 Annisa Ramadhani Siregar; Anggi Pratama Nasution; Puja Rizqy Ramadhan
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.592

Abstract

This study aims to analyze the financial performance of Dajan Peken Village, Tabanan Regency, during the 2022–2024 period using effectiveness, efficiency, independence, and growth ratios. This study uses a quantitative approach with secondary data obtained from the Village Budget (APBDes) realization report. The results show that the effectiveness ratio is in the effective to very effective category, meaning the village is able to consistently realize its revenue targets. However, the efficiency ratio indicates that expenditure management is not optimal because village expenditure tends to approach or exceed revenue in some years. The independence ratio shows a very low level, so the village is still dependent on government transfer funds. Meanwhile, the revenue growth ratio shows a positive trend from year to year, reflecting an increase in the village's fiscal capacity. Overall, the village's financial performance is quite good in terms of effectiveness and growth, but still needs to be improved in terms of efficiency and fiscal independence
Co-Authors , Oktarini Khamilah Siregar , Rahima Br Purba Agus Tripriyono Ammy, Baihaqi An Succi Azzahra Anggi Jumiafitri Waldani Anggi Pratama Nasution Annisa Ramadhani Siregar Banjarnahor, Iman Cahyudi Danayanti Manik Dedy Husrizal Syah, Dedy Husrizal Diandra Soraya Dito Aditia Darma Nasution Erlina Erlina Fahrum Nisa Farah Aliya Feronika Perangin-angin Fitri Kumala Sari Fitri Yani Panggabean Galih Supraja Hendra Saputra Imelda Irawan Jesika Dhea Viranda Lubis, Nasrul Kahfi M. Doli Indra Nasution M. Doli Indra Nst Meilany Angreni Melanti Donaria Situmorang Mika Debora Br Barus Muhammad Firza Alpi, Muhammad Firza Muhammad Haikal Aditya Muhammad Ishak Muhammad Rafli Nia Pratiwi Lubis Nia Pratiwi Lubis Orlando Damara Panggabean Pratiwi, Shella Putri Dianita Agustin Rapat Piter Sony Hutauruk Rika Surianto Zalukhu Rut Masidas Sibarani Shella Pratiwi Shella Pratiwi Soulthan Saladin Batubara Sri Wulan Suci Pratiwi Suwarno Suwarno Syifani Ashira Tarves Tanjugo Malau Tengku Eka Susilawaty Theresia Atika Sari Br. Ginting Vina Arnita Willi Matulesi Sibarani Windi Anggreny BR Sitompul Yossi Fadliy Yossi Fadly Zuhdi Zakwan